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2022 (8) TMI 590

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..... 022, 367 OF 2022, 440 OF 2022, 712 OF 2022, 2601 OF 2022, 3110 OF 2022, 9640 OF 2019, 874 OF 2020, 2885 OF 2020, 9106 OF 2022, 521 OF 2022, 3522 OF 2022, 9107 OF 2022, 4494 OF 2022, 9105 OF 2022, 9109 OF 2022, 9113 OF 2022, WRIT PETITION (L) NO.12893 OF 2022, 12909 OF 2022, 15936 OF 2022, 19512 OF 2022, 21326 OF 2022, 22815 OF 2022, 8388 OF 2019 K.R. SHRIRAM AND A.S. DOCTOR, JJ. Mr. Bharat Raichandani a/w Mr. Mahesh Raichandani and Mr. Rishabh Jain i/by UBR Legal Advocates for Petitioner/s in WP No.2219 of 2019 and WP No.3536 of 2021. Mr. Harish Bindumadhavan a/w Mr. Bharat Raichandani, Mr. Mahesh Raichandani and Mr. Rishabh Jain i/b UBR Legal Advocates for Petitioner/s in WP No.267 of 2020. Mr. Gopal Mundhra a/w Ms. Ankita Vashistha i/ .....

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..... Yash Dhond & Ms. Chaitali Raul i/b Sangram Chinnappa for Petitioner/s in WP No.3522 of 2022. Mr. Makrand Joshi i/b Max Legal for Petitioner/s in WP No.4494 of 2022, WP No.9109 of 2022. Mr. Bharat Raichandani a/w Mr. Mahesh Raichandani and Mr. Rishabh Jain i/by UBR Legal for Petitioner/s in WP(ST) No.95609 of 2020. Mr. Jitendra Motwani, Mr. Chirag Shetty, Ms. Shilpi Jain for Petitioner/s in WP No.9113 of 2022. Mr. Pradeep S. Jetly, Senior Advocate a/w Mr. Jitendra B. Mishra, Mr. Vijay H. Kantharia, Mr. Sham V. Walve, Mr. Swapnil Bangur, Mr. Ram Ochani, Mr.P.S. Patkar, Mr. Karan Adik, Ms. Ruju Thakker, Ms. Sangeeta Yadav, Mr. Dhananjay B. Deshmukh, Mr. Satyaprakash Sharma, Mr. Siddharth Chandrashekhar, Mr. Ashutosh Mishra and Mr. Amit Si .....

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..... DER P.C. : 1. The Hon'ble Apex Court in order dated 22nd July, 2022 in Petition(s) for Special Leave to Appeal(C) No(s).32709-32710 of 2018 and other matters has directed the GST Network to open the common portal to file/rectify TRAN-1 and TRAN-2 for a period of two months, i.e., with effect from 1st September, 2022 to 31st October, 2022 to enable the different private parties to avail Transitional Credit. The order reads as under :- "O R D E R Permission to file Special Leave Petition(s) is allowed. Delay condoned. Having heard learned Additional Solicitor General, learned counsel appearing for different States and learned counsel appearing for different private parties and having perused the record, we are of the view that it is .....

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